Commission for Overseas Services Rendered Abroad: ITAT Deletes Disallowance for Non-Deduction of TDS [Read Order]
The Ahmedabad Income Tax Appellate Tribunal (ITAT) has held that commission paid to non-resident agents for services rendered entirely outside India...
![Supreme Court Reopens IBM India Case to Decide Whether Payments to IBM Philippines Are Taxable as Technical Services Despite DTAA Protection [Read Judgement]](https://images.taxscan.in/h-upload/2025/08/04/250x150_2072944-supreme-court-ibm-dtaa-taxscan.webp "Supreme Court Reopens IBM India Case to Decide Whether Payments to IBM Philippines Are Taxable as Technical Services Despite DTAA Protection [Read Judgement]")
![Commission Paid to Non-Residents for Services Rendered Outside India Not Taxable Without PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Chennai-ITAT-taxable-Service-Non-Residents-for-Services-Taxscan.jpg "Commission Paid to Non-Residents for Services Rendered Outside India Not Taxable Without PE: ITAT [Read Order]")
![LTCG on Sale of Shares by Mauritius Company Not Liable to Be Taxed in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Itat-itat-news-Sale-of-Shares-Mauritius-Company-Not-Liable-tax-news-itat-on-ltcg-itat-about-ltcg-ltcg-about-Mauritius-Company-ltcg-news-taxscan.jpg "LTCG on Sale of Shares by Mauritius Company Not Liable to Be Taxed in India: ITAT [Read Order]")
Payment made Overseas for Providing Information on Tariff Change is not FTS: ITAT sets aside TDS Demand u/s 195 of Income Tax Act [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) held that payment made overseas for providing information on Tariff Change is not FTS and set aside the demand of Tax Deducted at...
![Payment made Overseas for Providing Information on Tariff Change is not FTS: ITAT sets aside TDS Demand u/s 195 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-ITAT-Delhi-Information-on-Tariff-Change-is-not-FTS-ITAT-sets-aside-TDS-Demand-section-195-of-the-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Tax-news-Taxscan.jpg "Payment made Overseas for Providing Information on Tariff Change is not FTS: ITAT sets aside TDS Demand u/s 195 of Income Tax Act [Read Order]")
ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench upheld the order of canceling deduction of Tax Deduction at Source at 20% on payment made by the Indian Company for damage of vessels The...
![ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-canceling-deduction-of-TDS-payment-Indian-company-damage-of-vessels-taxscan.png "ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order]")
FTS and Interest Income earned from joint venture Indian company shall be taxed as per order passed TDS officer u/s 195 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench held that the Fee for Technical Service (FTS) and interest income earned from the joint venture Indian company should be taxed as per the order...
![FTS and Interest Income earned from joint venture Indian company shall be taxed as per order passed TDS officer u/s 195 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/FTS-and-Interest-Income-earned-joint-venture-Indian-company-taxed-as-per-order-passed-TDS-officer-Income-Tax-Act-ITAT-TAXSCAN.jpg "FTS and Interest Income earned from joint venture Indian company shall be taxed as per order passed TDS officer u/s 195 of Income Tax Act: ITAT [Read Order]")
Consideration paid by Assessee outside India for Candidate's Report don't fall within purview of Royalty under Article 13 of India-UK DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the consideration paid by the assessee outside India for the candidate’s report does not fall within the purview of royalty under...
![Consideration paid by Assessee outside India for Candidates Report dont fall within purview of Royalty under Article 13 of India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Consideration-paid-by-Assessee-outside-India-for-Candidates-Report-purview-of-Royalty-India-UK-DTAA-ITAT-TAXSCAN.jpg "Consideration paid by Assessee outside India for Candidates Report dont fall within purview of Royalty under Article 13 of India-UK DTAA: ITAT [Read Order]")
No TDS u/s 195 of Income Tax Act when No Income Chargeable to Tax Arose on Non-Resident: Delhi HC upholds Order of ITAT [Read Order]
The Delhi High Court has held that no Tax Deductible at Source (TDS ) under section 195 of the Income Tax Act when no income chargeable to tax arose on non-resident and upheld the order of the Income...
![No TDS u/s 195 of Income Tax Act when No Income Chargeable to Tax Arose on Non-Resident: Delhi HC upholds Order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Income-Tax-Act-Income-Tax-Arose-Non-Resident-Delhi-HC-upholds-Order-of-ITAT-Delhi-High-Court-ITAT-taxscan.jpg "No TDS u/s 195 of Income Tax Act when No Income Chargeable to Tax Arose on Non-Resident: Delhi HC upholds Order of ITAT [Read Order]")
Failure of AO to Consider Documents with Respect to Tax Deduction on FTS under India UK DTAA: ITAT directs Readjudication [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) directed readjudication on the issue that the Assessing Officer failed to consider the documents with respect to a tax deduction on FTS...
![Failure of AO to Consider Documents with Respect to Tax Deduction on FTS under India UK DTAA: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-AO-Documents-Failure-of-AO-to-Consider-Documents-with-Respect-to-Tax-Deduction-Tax-Deduction-FTS-India-UK-DTAA-DTAA-taxscan.jpg "Failure of AO to Consider Documents with Respect to Tax Deduction on FTS under India UK DTAA: ITAT directs Readjudication [Read Order]")